Certified General Accountant Essay Example for Free

Certified General Accountant Essay As a Certified General Accountant (CGA), ethics are a fundamental requirement. CGAs affect the welfare of their clients and also the wider stakeholder-society. It is crucial to work in accordance with the six CGA Canada Code of Ethical Principles. Fraud and negligence do occur however and they have negative implications on the professional, the client, the professional body, and society as a whole. For example, in the case of Kelley Lynch, she was trusted by her client, Leonard Cohen, to work responsibly as his business manager (Malemed). Unfortunately, her activities can be analyzed to demonstrate how she failed to act responsibly and directly violated three ethical principles. Lynch violated the ethical principle of Trust and Duties. As a professional accountant, Lynch failed to honour the trust that her client bestowed upon her and used her privileged position as business manager to cater to her own needs. For example, Lynch conspired with Richard Westin to hire him as Cohen’s tax lawyer in order to cater to her self-interest With Westin’s help, they devised a complex corporate structure as a vehicle for retirement savings. Taking advantage of her privilege to access Cohen’s finances, she stole over $50 million. Another key violation is that she failed to remain independent in mind and appearance, as she was once in a personal relationship with Cohen (Malemed). * * Lynch also violated the principle of Responsibilities to Society. She failed to uphold to responsibilities to society, which include acting with trustworthiness, integrity and objectivity. She failed to display these characteristics in her own actions and in her dealings with her colleague, Westin, while serving her client. For example, Lynch is entitled to 15% management compensation, however she broke Cohen’s trust by stealing more than $5 million of his savings, which is greater than her defined compensation amount. She failed to act with integrity and objectivity, when her client took time off from his career. She used this opportunity to receive more royalties through the scheme that Westin helped to develop (Malemed). * * Lynch also directly violated the principle of Deceptive Information. As a professional accountant, Lynch failed to not be associated with information that is false or misleading. With Westin’s help, Lynch pretended to sell Cohen’s music-publishing company and royalty for $12 million. Lynch falsely stated to Cohen that the money from the sale would go to a company owned by his children, but instead it went to a company almost owned entirely by Lynch (Malemed). * * In conclusion, Lynch failed to act responsibly with handling the finances of her client, Cohen and directly violated at least three of the six ethical principles. This is just one incident of fraud and negligence that has occurred in professional accounting bodies. Therefore, to maintain the integrity and respect of the CGA profession, it is crucial that members always act in accordance with the CGA Canada Code of Ethical Principles.

Homeless: What Has Been Done To Decrease The Problem? :: essays research papers

Homeless: What Has Been Done To Decrease The Problem? One of the largest growing concerns in Toronto is the constantly increasing number of citizens who are finding themselves living on the streets. With the decrease in the number of available jobs, the population of homeless people has literally boomed. My questions are not as simple to answer as they may appear. Why is a large portion of our community forced to live on the streets? What has be done to decrease the problem? These are the questions I will confront in my essay. With the economical wealth attributed to the name "Canada", one would have to wonder why there is a homeless situation at all. This problem is especially evident in Canada's wealthiest city, Toronto. When it comes to the affairs of the people, it is the government who should intervene. When I look at what the government has done with regard to the homeless problem, I have to doubt that everything is being done to eradicate it. The United Nations implemented a universal declaration of human rights. Article 25 Section 1 of this declaration states: Everyone has the right to a standard of living adequate for the health and well being of himself and of his family, including food, clothing, housing, and medical care and necessary social services, and to the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control. This is a step in the right direction. However, this is not enough. These rights are subject to the discretion of the government of the country who decides to obey these universal rights. How much is "adequate"? The government, both at the federal and municipal levels, is currently working on new spending cuts. These cuts also include spending on welfare, unemployment and social services that are geared towards helping the homeless. Spending cuts can be seen as a necessity to maintain the country economically, but the reason for having a government in the first place is to take care of the people. How can this be done when money is being taken away from those services that are necessary to uphold this obligation? Simply put, it cannot. Those obligations are served by nonprofit organizations who depend on government grants to maintain a standard of care for those who need the services. The blame cannot be placed only on the government. Such a system of assistance depends on its beneficiaries to be honest and have some integrity. Many recipients of these services attempt to "cheat the system".

Globalization on Chinese Society Essay

Our research aims to discover peculiarities of ideology in China. It’s going to highlight integrating values, legitimating the government’s policies and continued authority. The study is a review of articles by David Lynch, Gordon White and Feng Chen. From the recent past years up to this point of time, China has been taking part in extensive economic globalization activities like facilitating free trade policy. China’s new economic openness has resulted to remarkable growth trends. It has been practicing its â€Å"go out policy† by participating in the international market competitions. Observers have also noted some major changes in the Chinese media in coping up with globalization. With China’s entry to the World Trade Organization, structural reforms have taken place and more and more researchers have focused their interest on the interaction between Chinese media particularly television and the world at large. Currently, China is still in a whirl and sways with various ideologies such as a waning communist ideology, an increasing conservatism, as well as liberalism. Various ideological trends such as globalism, nationalism, individualism and pragmatism are likewise alive and under further exploration especially by Chinese youths. The pursuit of the leftists who adhere to the theory of socialism, elect to preserve the fundamental purity of the socialist economy and state authority. Meanwhile, reformists have argued that China should rather enrich its market economy and the rights to property. Besides, reformists want to recognize private entrepreneurship to join the Party. There exists some few numbers of youths having true belief in communism. Most of them, however, want membership to the Party as a stepping ladder in gaining their individual objectives. In some of the researches, David Lynch (2000 (Lynch, 1999, p173) has focused his objects on what expectations the intellectual and political elites expect leading to same changes in China for the years ahead. The objects include linked issues on some domestic and political affairs, the power capability of China as a nation, how the party state would defend its national identity as well as its cultural heritage and integrity in the face of the raging and deepening effects of globalization. Besides, Lynch assesses on how China aligns its new development and technology in directing its society’s future. With the continued transformation of the media including print, TV, the Internet, the entry of some foreign TV programming and the likes now depends mostly on the supply and demand and the behavior of the controlling party. The improvements of local or domestic contents have rivalled foreign counterparts. Lynch also assessed the trends in censorship and found some possible means by which media could possibly find ways of overcoming or avoiding rules, laws, problems, or difficulty to government restrictions of imported as well as local media contents. Briefly, Lynch tries to arrive at a point when the communist government’s hold on China’s domestic affairs would become loose due to the use of new technology. â€Å"Dilemmas of ‘Thought Work’ in Fin-de-Siecle China† reports that in May 1997 was established special organ of the Party Central Committee – Central Guidance Committee on Spiritual Civilization Construction. This fact indicates the seriousness of intentions in pursuing the spiritual civilization line. â€Å"Thought work† refers to Chinese Communist Party’s attempts to transmit socialist ideology and to control ideas of the masses so that they will comply to the demands of the national development plan. In his article Lynch argued that the government’s efforts to build a socialist spiritual civilization in China failed. He concluded that government’s attempts to limit access to global media and control political discourse turn out to be ineffective. Lynch reports the Chinese Ministry of Public Security’s estimate that as many as 620,000 Chinese had access to the internet in 1997, with a rise to 4 million expected by 2000 (Lynch, 1999, p. 193). The propaganda state is indeed crumbling. The author reports that Chinese children play cops and robbers who require the cops to inform the robbers of their rights before taking them into detention, as they have seen in American movies (Lynch, 1999). Other political writers like Feng Chen and Gordon White agree that China’s Chinese Communist Party is capable of adapting itself to the changing political climate. Moreover, China’s leaders could strengthen its position like having political legitimacy by re-inventing itself and continue some evolutionary tuning to reinforce the CCP’s legitimacy. Nevertheless, evolutionary refining is a hit and miss system that nobody can guaranty its success. Gordon White primarily focused on the politically engaged society in China. According to White politically-engaged society proved to be a durable theme in Chinese politics. Riding the Tiger concludes that society’s political engagement with the state will shape future of the state. For example, There may be a form of Chinese ‘Brezhnevism’ to see out the millennium as the current leadership tries to stay in power. If this is indeed the case, then the political contradictions and trends which I have identified will intensify and make it more likely that the transition, when it comes, will be sudden, radical and possibly violent. (White, 1993, p. 255) Even if the market becomes predominant through radical reform and even if it takes a capitalist form, which is very probable, there is a continuing need for a new form of developmental state to tackle†¦social and economic problems [such as market failure and its consequences for the poor]. In the short term, moreover, the role of the state is even more crucial because of the need to break through the ‘hard policy constraint’ and manage the transition from a planned to a market economy. This is a process†¦which is fraught with instability and tensions arising from the opposition of vested interests, threats to economic security, inflation and growing inequality. A strong state is needed to provide the political order and direction necessary to underpin this transition and regulate an emergent market economy in a huge and increasingly complex country. (White, 1993, pp. 238-9) As Gordon White has observed in Riding the Tiger, an attempt to establish a political system that can serve as an alternative to both capitalist economics and liberal politics has not appeared to be possible in China: â€Å"Marxist-Leninist socialism has been incapable of reforming itself and that ‘market socialism’ rather than saving its bacon, cooks its goose† (White, 1993, p. 12). White was writing at the start of the 1990s. Civil society-like forms emerged in China in the 1990s. That process the result collapse of the state structure, as it was in Soviet Union. But for the time being the Party-state still remains in command. As it was noted in Riding the Tiger, â€Å"to the extent the economic reforms were the spearhead of an attempt to resuscitate the political fortunes of Chinese state socialism, they can be judged to be a dismal failure†(White, 1993, p. 233). By the millennium China was certainly the most successful of the socialist states in adjusting to capitalism. Yet at the same time socialism remains in place in China and power is monopolized by the Communist Party. White denoted this combination as â€Å"market Stalinism† (White, 1993, p. 256). White suggests that the increasing prevalence of the elements of a civil society does not point toward an evolution into more liberal regime with market-oriented economy and multiparty political system. The author also noted that in Chinese society there are some groups that didn’t make benefits from the reforms. These would include state officials and state workers, women and the unemployed and floating populations: Fear of threats to status, power or income; disappointment because the reforms were delivering less than they had promised; disgruntlement arising from the â€Å"red-eye disease†; concerns that gains already achieved were in danger of erosion (through inflation and leadership mismanagement); contrarily, impatience at a deceleration of the reforms and anxiety at an acceleration. (White, 1993, p. 217) Some observers have concluded that the efforts of the Central Party in building some thought works on socialism in China has been not effective. Moreover, they gravitate to some extent. Formerly, China firmly opposed globalization as it disrupts some global institutions. Today, China is one of the firm advocates of liberalization and globalization, opening its trading system to the world. Slowly but surely, the Chinese system has now been updating itself on the rule of law, adapting many foreign laws to transform its civilization. China’s success through globalization, which happened in a short time, has indeed uplifted the standards of living of many workers. With such economic success arising from the impact of globalization, China has learned some stressful and painful lessons adjusting itself. Some of the effects include the decline of state employment from 110 million in 1995 to 66 million in March 2005, the lost of 25 million jobs in the manufacturing establishments, and the consolidation of some 125 car companies to just six firms. Its recent economic growth has revived and revved up the economy of Japan and kept safe its neighboring countries from recession, which otherwise could have led to a risky global downturn. With the prevailing trend of globalization, the process has deeply influenced the study habits, culture, and consumption styles of the youth (ACYF). They now believe that English is a basic skill and reference for one to acquire a degree. As more and more Chinese youths go out to study abroad, more and more of them have returned home, which benefits their culture. The youths now could avail some entertainments made in the USA, Europe, and elsewhere via television, films, videos, and the internet. Even internet games or serial TV programs from Japan or Korea have become the favorite of young students. Young people now in China are learning more the facts of life, society, and world affairs through the said media. When educators, scholars, officials, and artists speak of culture, this includes both the physical and non-physical aspects. The physical or material aspects include sites, landscapes, monuments, buildings, and like objects whereas non-physical aspects include music dance, language, poetry, and the like, which have been associated with China’s social practices. The non-physical culture is China’s living heritage is passed from one generation to the other. In reality, one should accept the fact that culture cannot be easily isolated from the influence or effects of globalization (UICIFD). To conclude the work we should note that ideology is still alive in China. The Chinese communist regime didn’t decline its ideological absolutism. The Communist Party alone that possesses the universal truth and represents the fundamental interest of the people (Guo, 1995, p. 84). In fact, â€Å"Mao Zedong thought† or â€Å"Deng Xiaoping theory† was adapted by the post-Mao party leadership in accordance with the changes of the China’s specific conditions. But this modification does not suggest discarding the fundamental principles and norms, but renovation within the same basic framework of development of Marxism. But post-Mao regime has cautiously modified some of Mao’s doctrines through the official interpretation of the sacred text (Guo, 1995, p. 84-85). As Feng Chen asserted, agricultural decollectivization in China was not an equivalent of â€Å"privatization,† but only the transformation of the rural economy into â€Å"a new type of collective economy, characterized by combining public ownership of the land with totally individualized operations of production† (Feng Chen, 1998, p. 82). To the post- Mao leadership, such an arrangement is defined as the â€Å"separation of land ownership rights and land use rights† (Feng Chen, 1998, p. 88). Land in China remains under public ownership. Reference List White, G. (1993). Riding the Tiger: The Politics of Economic Reform in Post-Mao China. Stanford, CA: Stanford University Press; London: Macmillan. Lynch, D. (1999). Dilemmas of ‘Thought Work’ in Fin-de-Siecle China. China Quarterly, 157. Guo, S. (1995). Totalitarianism: An Outdated Paradigm for Post-Mao China? Journal of Northeast Asian Studies, 14 (2). Chen, F. (1998). Rebuilding the Party’s Normative Authority: China’s Socialist Spiritual Civilization Campaign. Problems of Post-Communism, 45 (6).

Police Brutality Essay - 1388 Words

An integral component to the infrastructure of government is law enforcement. In recent years, police abuse has come to the attention of the general public. While citizens worry about protecting themselves from criminals, it has now been shown that they must also keep a watchful eye on those who have been given the responsibility to protect and serve. This paper will discuss the types of police abuse prevalent today, including the use of firearms and recovery of private information. I will also discuss what and how citizens’ rights are violated by the police. We will also explore the measures necessary to protect ourselves from police taking advantage of their positions as law enforcement officers with greater permissive rights than†¦show more content†¦In simple terms, corruption in policing is usually viewed as the misuse of authority by a police officer acting to fulfill personal needs or wants. For a corrupt act to occur, three distinct elements of police corrupti on must be present simultaneously: Misuse of authority. Misuse of official capacity. Misuse of personal attainment. (Kornblum 2006: p 71) It has been said that power inevitably leads to corruption, and it is yet to be recognized that , while there is no reason to suppose that policemen as individuals are any less fallible than other members of society, people are often shocked and outraged when policemen are exposed to violating the law. Not only should officers use brutality in very limited situations, I think that it would help requiring officers to file a written report after any use of physical force, regardless of how seemingly insignificant. Although, if every incidence of police abuse was requested to be reported, how many actually would be? Maybe only those serious enough, as depicted in new guidelines, would make it, leaving some space for officers to exert pressure without crossing serious and abusive policy. Another good tactic to control police brutality is to establish a system to identify officers who have beenShow MoreRelatedThe Causes Of Police Brutality810 Words   |  4 Pages Police brutality remains to be one of the most abused human rights in the US.Police have actet out in ways that have made people wonder â€Å"Are officers of the law really doing there job?† Over takats African Americans have gotten discriminated .But for over 50 years those who are to protect us are not.One of the reasons that The media contributes to police brutality is by leaving some stories untold or even change it which then leaves an false impression for the readers . The Media only reportsRead MoreA Report On Police Brutality1367 Words   |  6 PagesStudent Name Instructor Date Course Police Brutality There is various forms of human rights violation currently in the United States, however; Police abuse remains the most serious of them all. Police brutality is, therefore, the use of excessive force or even unnecessary force by the police while they are dealing with civilians. People are left wondering if the police are doing the jobs they were appointed to do under the law. They act in ways such as the use of guns and pepper sprays to intimidateRead MorePolice Brutality1569 Words   |  7 PagesPersuasive/Policy/Problem/Cause/Solution Central Idea/Thesis: Police brutality should be regulated with greater strength and objectivity. INTRODUCTION I. Police brutality is constantly made known to us all through mass media, but I hadn’t ever taken the time to truly grasp the severity of it until it hit close to home. A. Three weeks ago, a close family friend was brutally beaten in front of his children at a family gathering by the police. B. My purpose is to persuade my audience that police brutality should be regulated with greaterRead MorePolice Brutality And The Police Essay940 Words   |  4 Pages Police brutality refers to the use of excessive force against a civilian. The controversies that surround the topic of police brutality relate to different definitions and expectations over what is meant by excessive force. Indeed, police officers are expressly authorized to use necessary, reasonable force to perform their duties. As Jerome Skolnick, an influential police scholar in the United States, underscores: â€Å"as long as members of society do not comply with the law and resist the police, forceRead MorePolice Brutality And The Police851 Words   |  4 Pagesthe police, your opinion may vary. Let me ask you a question about our police force. But keep this in mind, in October 2015 alone, there was 81 deaths by the police. With that being said, who’s to protect us from whose protecting the block? I don t care who you are, you have to be able to realize nowadays that the police brutality is getting out of hand, that the power surge is growing and growing. Look around, there s an increase of civilians death via cops, an increase of reports of police wrongdoingRead MorePolice Brutality2853 Words   |  12 PagesPolice Protality: Introduction Police brutality has been and continues to be of major concern in society. First of all, police brutality is a term used to describe the excessive use of physical force, assault, verbal attacks or slurs, and threats by any law enforcement officer. Efforts to police communities, throughout history, have been tainted by brutality ans abuse of power to some degree. The term police brutality is commonly used very loosely to any and all forms of policeRead MorePolice Brutality1263 Words   |  6 Pagesï » ¿Police Brutality Did you know that Police brutality is the intentional use of excessive force, usually physical, but potentially also in the form of verbal attacks and psychological intimidation, by a police officer? Despite major improvements in police practices (since 1981) reports of alleged police misconduct and abuse continue to spread through the nation. Police Brutality still goes on around the world today with improvements of enforcing police brutality in police departments. There haveRead MorePolice Brutality1865 Words   |  8 Pagesï » ¿Police Brutality is Prevalent Background Information Over the recent years, police have been one of the organizations to be associated with the largest cases of misconduct. Police brutality can be termed as the process of misuse and abuse of authority by the police. The rising cases of police brutality are causing more harm to the public, compared to the actions perpetrated by real criminals. Although police claim that it’s sometimes necessary to curb crime, the process is illegal and police officersRead MorePolice Brutality Over The Years1458 Words   |  6 PagesIt feels as if nothing has changed about police brutality over the years. The usual cycle is that juries acquit the police, cops get their jobs back, and brutality happens again. One of the most broadcasted cases of police brutality, was the beating of Rodney King. On the night of March 2, 1991, a bystander named George Holiday, videotaped the moment when five officers used excess force on an African American man named Rodney King, beating him with batons as he strugg led on the ground. Also, it wasRead MorePolice Misconduct and Police Brutality985 Words   |  4 Pages We hear about police misconduct case and wonder, Why don’t they do anything to stop this? Many say that we should keep the police officers’ perspective in mind. Others say that these actions are due to racism or post 9/11 paranoia. Whatever the excuse may be for these cases, there should be no need for violence anywhere. Police brutality videos go viral and reveal to the world that it actually happens and that it may happen to you too. This pervades people with fear and anger because their